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Schedule II Valuation and Qualifying Accounts and Reserves
12 Months Ended
Jun. 30, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II Valuation and Qualifying Accounts and Reserves
SCHEDULE II
RESMED INC. AND SUBSIDIARIES
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
June 30, 2023, 2022 and 2021
(in thousands)
Balance at
Beginning
of Period
Charged to costs and expensesOther
(deductions)
Balance at
End of
Period
Year ended June 30, 2023
Applied against asset account
Allowance for trade accounts receivable $23,259 $5,770 $(5,426)$23,603 
Year ended June 30, 2022
Applied against asset account
Allowance for trade accounts receivable $32,138 $2,620 $(11,499)$23,259 
Year ended June 30, 2021
Applied against asset account
Allowance for trade accounts receivable (1)
$30,013 $7,805 $(5,680)$32,138 
(1)Beginning balance is adjusted to reflect the cumulative pre-tax effect of adopting Accounting Standards Update No. 2016-13, “Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments” (Topic 326), effective July 1, 2021.
See accompanying report of independent registered public accounting firm.